The following partially completed T-accounts summarize transactions for Faaberg Corporation during the year:

Raw Materials
Debit		Credit
Beginning Balance	4,950		8,900
	5,150

Work in Process
Debit		Credit
Beginning Balance	4,050		22,150
	6,150
	8,450
	8,250

Finished Goods
Debit		Credit
Beginning Balance	2,150		20,350
	22,150

Manufacturing Overhead
Debit		Credit
	2,750		8,250
	3,450
	3,150

Wages & Salaries Payable
Debit		Credit
	20,350	Beginning Balance	2,450
			11,900

Cost of Goods Sold
Debit		Credit
	20,350

The Cost of Goods Manufactured was:??

the second question is

Tyare Corporation had the following inventory balances at the beginning and end of May:

	May 1	May 30
Raw materials	$31,500	$42,000
Finished Goods	$81,000	$78,000
Work in Process	$19,500	$17,424

During May, $64,500 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 420 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,650 of direct materials cost. The Corporation incurred $43,800 of actual manufacturing overhead cost during the month and applied $43,200 in manufacturing overhead cost.

The direct materials cost in the May 1 Work in Process inventory account totaled: